Intangible Outcomes

Kurt Wilson
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Abstract

Human life – and therefore the scope of human goals – includes dimensions that are both visible and countable (e.g., money, weight, attendance or tested proficiency) as well the invisible and intangible (e.g., hope, trust, faith, love, joy, peace). Furthermore, the visible and tangible aspects of life are intrinsically connected to and dependent on the invisible and intangible aspects - much as the visible branches and fruit of a tree are connected to and dependent on an underlying and hidden root structure. While the importance of intangibles can be understood intuitively, it can also be illustrated: 73% of all chartable giving in the U.S. goes to organizations that are explicitly religious, and 118,280 nonprofit organizations are so strongly identified with the intangibles of hope, trust, faith, love, joy, peace that they included one of these words in their name. While the intangible realities of human life are explicitly relevant to a large proportion of organizations we seek to serve, it is essentially ignored by current evaluation practice: only 10 articles within the American Journal of Evaluation, New Directions in Evaluation and Journal of Multidisciplinary Evaluation included even minimal reference to the most common intangibles. New evaluation theory and methodology to address this gap will be needed, and cross-disciplinary exploration with psychology, philosophy and sociology should guide this development. In the meantime, useful questions about intangibles can be drawn from the AEA guiding principles and addressing these can provide a useful starting point for evaluators seeking to consider intangibles within their evaluations.  
无形的结果
人类生活——因此也是人类目标的范围——包括可见和可计数的维度(例如,金钱、体重、出勤率或测试熟练程度),以及无形和无形的维度(如希望、信任、信仰、爱、欢乐、和平)。此外,生命的可见和有形方面与不可见和无形方面有着内在的联系和依赖,就像树的可见树枝和果实与潜在和隐藏的根结构有着联系和依赖一样。虽然无形资产的重要性可以直观地理解,但也可以说明:在美国,73%的可绘制图表的捐赠都流向了明确信奉宗教的组织,118280个非营利组织对希望、信任、信仰、爱、欢乐、和平等无形资产有着强烈的认同感,他们在自己的名字中包含了其中一个词。虽然人类生活的无形现实与我们寻求服务的大部分组织都有明确的相关性,但目前的评估实践基本上忽略了这一点:《美国评估杂志》、《评估新方向》和《多学科评估杂志》中只有10篇文章对最常见的无形资产进行了最低限度的提及。需要新的评估理论和方法来解决这一差距,心理学、哲学和社会学的跨学科探索应该指导这一发展。与此同时,关于无形资产的有用问题可以从AEA指导原则中得出,解决这些问题可以为寻求在评估中考虑无形资产的评估人员提供一个有用的起点。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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